Job order cost sheets constitute the subsidiary ledger of the control account Work In Process Inventory.

Question

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Job order cost sheets contain detailed information about each individual job and are used to track the costs associated with that job. These costs are then aggregated and recorded in the Work In Process Inventory control account in the general ledger. Therefore, job order cost sheets constitute the subsidiary ledger of the control account.

Job Order Cost Sheets Constitute the Subsidiary Ledger of the Control